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Marina_0122 · 2020年11月21日

问一道题:NO.PZ2018111303000054

问题如下:

Felix is an CFA, work on the Equity investment company, one of the companies he follows, PZ Company, is based in China and complies with IFRS, Felix has found that PZ used 150 RMB million of its own cash and borrowed an equal amount to open a subsidiary in USA, the funds were converted into US dollars on 31 December 2018 at an exchange rate of 1 RMB= 6.9 US dollars, PZ also purchase 500$ million fixed asset and 200$ inventories.

If PZ using US dollar as subsidiary’s functional currency, PZ will translate its inventory using the:

选项:

A.

of the current rate

B.

of the average rate

C.

of the historical rate

解释:

A is correct.

考点:current method

解析:如果美元是functional currency, 此时functional currency= local currency, 我们选择current method,所以所有的资产和负债都是用current rate来转换的。

什么情况下选average rate

1 个答案
已采纳答案

王琛_品职助教 · 2020年11月21日

- 亲,首先这个知识点,在基础班讲义 P181 的表格中
- 一般情况下,如果是 current rate method, 存货使用 current rate 转换;如果是 temporal method, 存货使用 historical rate 转换


- 但是有一种特殊情况,inventory 使用历史购买的平均汇率,参考课后题第 7 题,我们要使用表格第三行的 Weighted-average rate for inventory purchases
- 在 temporal method 下,inventory 用的是取得存货时的历史汇率,也就是存货是什么时候买的,就用什么时候的汇率
- 但课后题第 7 题的题干比较特殊,明确说了 "uses the FIFO inventory accounting method and that purchases of C$300 million and the sell- through of that inventory occurred evenly throughout 20X2."
- 所以存货不是一次购买的,而是分批采购的,所以题目为了简便,会给一个购买存货对应平均历史汇率
- 这种时候,inventory 会用历史购买的平均汇率

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